Compliance Handbook

How to do a compliance check: applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing: step 3 - preparing the application

Once your manager and the authorised officer have agreed to seek tribunal approval, complete the application form IIP20 available in SEES>Forms and Letters.

The IIP20 template allows you to select the appropriate application and then asks you to include:

the name, office address and phone number of the officer making the application

HMRC’s reference

the name and address of HMRC representative (if any)

the taxpayer or data holder’s details

the facts relevant to the application

the grounds for making the application

the result we seek

the following wording, if the application is requested to be heard without notice:

‘This application is made under Rule 21 of The Tribunal Procedure (First-tier Tribunal Tax Chamber) rules. This is a ‘without notice’ application in accordance with Rule 19 of the First-tier Tribunal rules because [insert a short explanation].’ See CH265080

the following wording, if the application is also requested to be heard in private:

‘This application is made under Rule 6 for a direction under Rule 32 that the hearing be held in private on the grounds that, if the hearing were to be held in public [insert a short explanation, for example HMRC’s case may be prejudiced].’ See CH265080.

The IIP20 also asks you to enclose certain documents. These include:

three copies of the proposed Sch36 notice

a copy of the opportunity letter sent to the person to whom the notice will be addressed

any representations made by the person to whom the notice will be addressed

for Third Party notices, the summary of reasons letter sent to the taxpayer

for Third Party notices, any representations made by the taxpayer.

You must prepare a separate application for each customer. For example, you must prepare separate application forms for each of two directors of the same company, or for a director and the company. They must not be included on the same application form. See ARTG7540.

Your application form must be signed by an authorised officer, see CH265040.